[July 20, 2009 VIA EDGAR AND FACSIMILE H. Roger Schwall Assistant Director Division of Corporation Finance Mail Stop 7010 100 F Street, N.E. Re: Recon Technology, Ltd Dear Mr. Schwall: Anderson & Strudwick, Inc. 1820 Individuals, corporations and other entities 540 Sincerely, ANDERSON & STRUDWICK, INCORPORATED L. McCarthy Downs III Senior Vice President Recon Technology, Ltd]
[July 20, 2009 VIA EDGAR AND FACSIMILE H. Roger Schwall Assistant Director Division of Corporation Finance Mail Stop 7010 100 F Street, N.E. Re: Recon Technology, Ltd Dear Mr. Schwall: Anderson & Strudwick, Inc. 1820 Individuals, corporations and other entities 540 Sincerely, ANDERSON & STRUDWICK, INCORPORATED L. McCarthy Downs III Senior Vice President Recon Technology, Ltd]
[[Letterhead of New Oriental Education & Technology Group Inc.] July 15, 2009 VIA EDGAR AND FACSIMILE Larry Spirgel, Assistant Director Reid S. Hooper, Staff Attorney Terry French, Accountant Branch Chief Christine Adams, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology Group Inc. (the Company) Form 20-F for the fiscal year ended May]
[[Letterhead of New Oriental Education & Technology Group Inc.] July 15, 2009 VIA EDGAR AND FACSIMILE Larry Spirgel, Assistant Director Reid S. Hooper, Staff Attorney Terry French, Accountant Branch Chief Christine Adams, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology Group Inc. (the Company) Form 20-F for the fiscal year ended May]
[[Letterhead of New Oriental Education& Technology] July15, 2009 VIA EDGAR AND FACSIMILE Larryirgel,sistant Director Reid S. Hooper, Staff Attorney Terry French, Accountant Branch Chief Christineams, Staff Accountant Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology (thempany) Form 20-F for the fiscal year ended May31, 2008 filed on October23, 2008 (File]
[[Letterhead of New Oriental Education& Technology] July15, 2009 VIA EDGAR AND FACSIMILE Larryirgel,sistant Director Reid S. Hooper, Staff Attorney Terry French, Accountant Branch Chief Christineams, Staff Accountant Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology (thempany) Form 20-F for the fiscal year ended May31, 2008 filed on October23, 2008 (File]
[[Letterhead of New Oriental Education& Technology] July15, 2009 VIA EDGAR AND FACSIMILE Larryirgel,sistant Director Reid S. Hooper, Staff Attorney Terry French, Accountant Branch Chief Christineams, Staff Accountant Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology (thempany) Form 20-F for the fiscal year ended May31, 2008 filed on October23, 2008 (File]
[[Letterhead of New Oriental Education& Technology] July15, 2009 VIA EDGAR AND FACSIMILE Larryirgel,sistant Director Reid S. Hooper, Staff Attorney Terry French, Accountant Branch Chief Christineams, Staff Accountant Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology (thempany) Form 20-F for the fiscal year ended May31, 2008 filed on October23, 2008 (File]
[July 9, 2009 VIA EDGAR AND U.S. MAIL and Exchange Commission Attn: Ms. Linda Cvrkel Branch Chief, Division of Corporation Finance 100 F. Street, N.E. Re: Form 10-K for the year ended December 31, 2008 Filed March 30, 2009 File No. 000-11991 Dear I am transmitting with this letter, for filing, our response to comments of the Staff set forth]
[July 9, 2009 VIA EDGAR AND U.S. MAIL and Exchange Commission Attn: Ms. Linda Cvrkel Branch Chief, Division of Corporation Finance 100 F. Street, N.E. Re: Form 10-K for the year ended December 31, 2008 Filed March 30, 2009 File No. 000-11991 Dear I am transmitting with this letter, for filing, our response to comments of the Staff set forth]
